David H. and Suzanne Hillman v. Commissioner

118 T.C. No. 17

UNITED STATES TAX COURT DAVID H. AND SUZANNE HILLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 19893-97. Filed April 9, 2002. P’s S corporation (S) performed management services for real estate partnerships in which P had direct and indirect interests. P actively participated in S by performing management services that S had contracted to perform for the partnerships. P was not an active participant in any of the partnerships. On the Schedule K-1 issued to P from S, P’s portion of the management income was reduced by the portion of the…